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NY K88833

September 23, 2004

CLA-2-62:RR:NC:WA:361 NY K88833


TARIFF NO.: 6204.62.4020

Mr. ToRay Henry
Speed Sourcing, Inc.
2140 City Gate Drive
Columbus, OH 43219

RE: The tariff classification of a pair of women’s woven trousers with a PVC belt from Mongolia.

Dear Mr. Henry:

In your letter dated August 23, 2004, you requested a tariff classification ruling.

The submitted sample, Style #04040862, is a pair of women’s trousers constructed from 96% cotton, 1% polyester, and 3% spandex woven fabric. The garment features a flat waistband with five belt loops, a front zipper with a button and hook and bar closures that fastens right over left, two front pockets, two rear pockets, and hemmed leg openings. You have stated that the trousers will be imported with a 100% PVC belt from China. The belt will be inserted through the belt loops prior to importation, and the trousers and belt will be sold as a unit at retail.

The pants and belt are considered to constitute a set under the General Rules of Interpretation (GRI) 3(b), HTSUS which provides in part that goods put up in sets for retail sale shall be classified as if they consisted of the component which gives them their essential character. As the belt is an accessory to the pants, the essential character of the set is imparted by the pants.

We are returning your sample as you requested.

The applicable subheading for Style 04040862 will be 6204.62.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ trousers, bib and brace overalls, breeches and shorts (other than swimwear), trousers bib and brace overalls, breeches and shorts, of cotton, other, other, women’s. The rate of duty will be 16.6% ad valorem.

Style 04040862 falls within textile category designation 348. Based upon international textile trade agreements this category from Mongolia is not subject to quota restraints or visa requirements.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Angela De Gaetano at 646-733-3052.


Robert B. Swierupski
National Commodity

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